Background
The Accounting and Auditing Regulator (ACAR) engages with professional associations and service providers to communicate expectations under Cambodia’s accounting and auditing framework. The regulator presented on legal compliance and requested coordinated action from sector associations to reinforce standards across accounting and tax service providers.
The Accounting and Auditing Law sets licensing requirements for providers of accounting and auditing services in Cambodia. ACAR operates as the government regulator charged with promoting compliance with accounting and auditing rules and engaging stakeholders on implementation and interpretation of those rules.
Key Developments
On 28 May 2026, H.E. Bou Tharin, Director General of ACAR, presided over the “Forum on the Update of Accounting, Auditing and Taxation Laws, Rules and Procedures for Business in Cambodia,” organized by the Cambodian Tax Agency Federation Association (CTAFA). The forum drew approximately 150 participants, including tax agents and accounting practitioners.
During his remarks, the Director General thanked CTAFA leadership for organizing the event and asked the association and its members to take three specific actions: (1) cooperate in promoting updates to regulations affecting accounting and auditing; (2) encourage clients to meet their obligations under the Accounting and Auditing Law; and (3) cease providing accounting and auditing services without a license. ACAR technical staff also delivered a presentation on compliance with the Accounting and Auditing Law and participated in a question-and-answer session.
Institutional Role
ACAR’s participation at the forum illustrates its role in stakeholder engagement and outreach to professional associations. By presenting technical guidance and responding to practitioner questions, ACAR aims to clarify legal expectations for providers of accounting and auditing services.
Compliance Implications
Professional associations and individual service providers were publicly urged to stop unlicensed practice and to help disseminate regulatory updates to their clients. Firms and practitioners that provide accounting or audit services should review licensing status and client-facing compliance processes to align with the licensing requirement highlighted by the regulator.
Source
Event summary based on ACAR social media post dated 28 May 2026 (ACAR Facebook).
